Accounts payable $64,400 $51,400 Accrued expenses 15,100 17,800 Notes payable-bank, long-term -0- 23,200 Bonds payable 30,200 -0- Common stock, $10 par 187,400 156,600 Retained earnings 9,880 9,000 $306,980 $258,000 Land was acquired for $30,800 in exchange for common stock, par $30,800, during the year; all equipment purchased was for cash. Equipment costing $12,900 was sold for $3,000; book value of the equipment was $6,000. Cash dividends of $9,900 were declared and paid during the year. Compute net cash provided (used) by: (Show amounts that decrease cash flow with either a - sign e.g. -12,000 or in parenthesis e.g. (12,000) a. Net Cash provided by operating activities. $ b. Net Cash used by investing activities. $ C. Net Cash used by financing activities.